A coalition of groups is recommending a small payroll tax to help pay for chronically underfunded public transit services in Massachusetts.

A report to be discussed with lawmakers at the Statehouse today also calls for a more equitable fare structure that would give breaks to low-income riders. The report was prepared by Public Transit-Public Good, a coalition that includes community organizations and labor unions.

The groups suggest a 0.75 percent payroll tax on workers earning more than $100,000, with the revenue dedicated to paying off debt from the Big Dig and helping fund the MBTA and other regional transit systems.

The Legislature is expected to consider possible new sources of revenue to finance the state's transportation system when it begins the next two-year session in January.